Section 75 of the CGST Act, 2017 –– Personal Hearing –The petitioner challenged the order on the ground that no personal hearing was afforded to him. The court observed that the impugned orders are passed without granting an opportunity of personal hearing as is contemplated under Section 75(4) of the Act.

Held that:- The Hon’ble High Court quashed the impugned orders and remitted the matter back to the respondents to pass a speaking order after giving an opportunity of hearing to the petitioner.